Real estate transfer tax / what is the tax applied to? Which developer MUST?

As far as I know, the KFW programs 153 and 124 (these should be the ones relevant for you) will run longer. The interest rate can change over the turn of the year, yes, but it can also do so today or tomorrow. Changing can also just as well mean that it will be lowered (although I don’t think the conditions will increase or decrease in the next few weeks).

Therefore, I wouldn’t stress about the KfW loan right now.

This is the date when the last KfW loans will be accepted under this year's conditions.

By the way, I informed myself at the tax office today. And it is apparently as described. If there is a house contract before the land purchase, you are allowed to pay. But for contracts concluded afterward, there is also a possibility of taxation.
It more or less depends on luck/bad luck whether you receive this questionnaire or not.

I would recommend that you get support from your tax advisor!

The KfW actually adjusts its interest rates every three months, according to the past ECB interest rate decisions. For the December date, the interest rates should even slightly decrease. The lower interest rate applies anyway if there was a change between the application and approval.

Regarding the topic of real estate transfer tax, I have found the following:

Real Estate Transfer Tax
The real estate transfer tax is generally 3.5 percent. The basis for assessment is the plot of land, but usually the house or condominium is also included.

This is because in recent years it has often been common to purchase land and house from a single source. These so-called developer models have advantages for buyers, as they have only one contact person for the collection of the real estate transfer tax; however, this increases the real estate transfer tax by about 5,000 to 10,000 euros – with expensive houses even significantly more.

Land Sellers and Developers
If it is proven to the tax office that the purchase of the land was made separately from the purchase contract, the real estate transfer tax can be reduced. This is only possible if the land seller and the developer are not the same legal entity or have no legal connection.

It is important for the tax office that the buyer is independent in their decision, meaning they were able to choose separately between the land and the house. It is also possible that the developer is both the seller of the land and the house builder and still only the lower real estate transfer tax on the land is charged.

This is the case if the buyer obtained at least three offers for the construction of the house and subsequently signed a separate construction contract with the developer. The prerequisite, of course, is that this offer was the cheapest. The tax office should accept this procedure. Lawyers specializing in construction (cost) law can assist in such matters.
Author: Bernhard Metzger, 2009

Regards Yvonne

Good morning Yvonne,

Real estate transfer tax
The real estate transfer tax is generally 3.5 percent.

I know what you mean, unfortunately the stated value is not correct (probably because the original post dates from 2009).

In the individual federal states, the amount of real estate transfer tax to be paid is generally different; this is because it is a tax that can be set independently by the federal states - that is, without the approval of the federal government.

**Schleswig-Holstein 6.5%
Saarland 6.5%
Berlin 6%
Hessen 6%
Saxony-Anhalt 5%
Bremen 5%
Thuringia 5%
Lower Saxony 5%
Mecklenburg-Western Pomerania 5%
Rhineland-Palatinate 5%
Northern German terraced houses in Westphalia 5%
Baden-Württemberg 5%
Brandenburg 5%
Hamburg 4.5%
Bavaria 3.5%
Saxony 3.5%

**Source: Statistica

It should be taken into account that NRW will increase to 6.5% on 01/01/2015. I seem to remember that BW is also considering an increase to 6.5%.

Rhineland regards

Yes, of course you are right, Martina. I should have deleted the upper part, since for me the lower statement obviously counts as the main message, as one should easily recognize. Good that you corrected it again before others get confused

Quick response on the go